ARTICLE 4
Resident
(1) For the purposes of this Convention, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of registration of the company, place of management or any other criterion of a substantially similar nature and shall also apply to that State, to its administrative or its political subdivisions and local authorities. This term, however, does not include any person who is liable to tax in that State only in respect only of income or capital from sources situated in that State.
(2) Where, by reason of the provisions of paragraph (1) of this Article, an individual is a resident of both Contracting States, then his status shall be determined as follows:
- (a) He shall be deemed to be a resident of the State in which he has a permanent home available to him. If he has a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer (centre of vital interests);
- (b) If it cannot be determined in which Contracting State his centre of vital interests is situated, or if he does not have a permanent home available to him or her in either State, he shall be deemed to be a resident of the Contracting State in which he has a habitual abode;
- (c) If such person has a habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the Contracting State of which he is a national;
- (d) In the event that such a person possesses the nationality of both the States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.
(3) Where by reason of the provisions of paragraph (1) of this Article, a person other than an individual is a resident of both Contracting States, then such person shall be deemed to be a resident of the State in which its place of effective management is situated.
(4) A partnership shall be considered to be a resident of the Contracting State in which its place of effective management is situated. The restrictions of the right to taxation of the other Contracting State referred to under Articles 6 to 21 shall only apply, however, insofar as the income of the partnership arising from that other state and its capital situated therein are subject to taxation in the first-mentioned State.